Faouzi Haddouk

D Detailed financial statement analysis within the oversight model framework D Coordination with external auditors for the preparation and finalization of annual audits Review of financial statement notes and ensuring compliance with regulatory requirements Investment Valuation 1 sur 9 Critical review of Private Equity investment valuations using appropriate methodologies (DCF, comparable multiples, recent transactions) Analysis of valuation consistency with market conditions and operational performance of portfolio companies Challenge of assumptions used in valuation models Documentation of valuation review conclusions and communication with fund managers I Management Fees and Performance Fees Review and validation of management fee calculations in accordance with Limited Partnership Agreements (I PA)

Monthly and quarterly oversight of fund Net Asset Values

▹ In-depth review of Private Equity and Real Estate asset valuations

▹ Analysis of investment vehicle performance and investor reporting

Validation of management and performance fee calculations according to

contractual documentation

▹

Detailed review of financial statements and variance analysis

Conducted financial audits according to LuxGAAP and IFRS standards for

industrial, commercial companies, and investment funds

▹

Audit of consolidated accounts: review of consolidation packages, intercompany

eliminations, and consolidated financial statements

▹

Review of financial statement compliance with IFRS standards and local regulations

Audit Planning and Strategy

Internal Control and Assurance

Supervision and Management

Reporting and Communication

Senior Experienced Auditor

EY Luxembourg

2019 – 2020

▹ regulations

▹ Statutory audit for Luxembourg entities and subsidiaries of international groups

▹ Preparation of detailed audit instructions for component teams

▹ Development of audit strategy based on risk analysis and entity understanding Identification and assessment of risks of material misstatement in financial

statements

▹

▹ Definition of audit approach (substantive vs. controls-based approach)

▹ Evaluation and testing of key internal controls over financial processes

▹ Review of IT controls and identification of IT General Controls (ITGC)

▹ Revenue assurance review assignments for Asset Management sector clients Agreed-upon Procedures (ISRS 4400) assignments for verification of costs under grant agreements

▹ Supervision of audit teams composed of 3 to 5 junior auditors and assistants

▹ Review of audit work and ensuring quality and compliance with ISA standards

▹ Coaching and training of junior team members on technical aspects

▹ Management of client relationships and communication of audit findings

▹ Preparation of management letters identifying internal control weaknesses

▹ Formulation of recommendations for process and control improvements

▹ Presentation of audit findings to audit committees and management